Tax-computing device.



No. 628,895. Patented July H, I899.

W F PARKER TAX COMPUTING DEVICE.

(Application filed Mar. 22, 1898.)

Hit) Model.)

witnesse s:

ej'n Venlan UNITED STATES PATENT OFFICE.

WILBER 1 PARKER, OF SAN JOSE, CALIFORNIA.

TAX-COMPUTING DEVICE.

PECIFICATION forming part of Letters Patent No. 628,895, dated July 11, 1899.

7 Application filed March 22, 1898. Serial No. 674,826. No modelfi To all whom it may concern:

Be it known that I, XVILBER F. PARKER, a citizen of the United States of America, residing in the city of San Jose, county of Santa Clara, and State of California, have invented an ImprovedTax-ComputingDevice,ofwhich the following is a specification.

My invention has for its object to provide a device for simplifying and reducing the labor of computing taxes, interest, percentage, or discounts upon given sums from one dollar upward to any amount; and the invention consists in the described construction and com bination of parts, producing a simple, compact, and efficient device or instrument for the purposes mentioned, all as hereinafter explained, and pointed out specifically in the claim at the end of this specification, reference being had to the accompanying drawings, forming part thereof.

In the drawings referred to, Figure 1 is an isometrical projection of a device or instrument constructed according to this invention for computing taxes. Fig. 2 is a side elevation of the device, showing the lower portion of the frame in section. Fig. 3 is a plan of a portion of one of the ruled strips or ribbons which are fastened to the circumference of each disk.

The instrument or device is composed of a frame or casing A, a number of disks or broad-faced wheels B B, and a ruled strip B on the circumference of each disk, divided by transversely-ruled lines into columns or spaces to carry figures.

The casingA is constructed with a flat bottom a to rest on the surface of the desk or on anyconvenient fiat surface and with standing sides a provided with slots A extending from the upper edges downward and terminating at bearings A that furnish a support for a horizontal rod or spindle 0 above the bottom a. On this rod are fitted, so as to turn smoothly and independently one of another, the wheels or disks B.

Spring tongues orstrips d, of metal, inserted between the disks and secured to the bottom of the frame or case, keep the sides of the disks from direct contact, and each tongue is arranged to exert some degree of friction against the contiguous disks, so as to pre- "vent the disks from turning too easily on the axis and at the same time allow them to be readily moved and set by hand.

The broad-faced rim of each disk is divided by transverse lines into divisions of uniform size, in which are printed or otherwise permanently marked in regular order, following one another around the circumference, the sums or amounts on which the tax or interest or rate is to be computed. Each division is ruled off by faint lines into a number of columns for dollars, cents, and mills, a suitable character of surface being provided for writing upon with pen andink, so as to allow the different amounts to be filled in by hand in making up the tax or interest or other rate upon the sum indicated by the printed figures in each division.

An inexpensive and ,veryconvenient way of filling up and making ready each disk for operation is to provide a band o-r strip of paper or other suitable flexible material of proper width and length to extend around and cover the circumference of each disk and then mark ofi this band into equal divisions and each division into parallel columns by transverse lines, so that the band can be secured around the circumference of the disk by means of paste or some other effective adhesive material after the figures have been filled in by hand. This will be found,

a more inexpensive way of placing or marking the figures in each division around the circumference than in writing the amounts directly upon the surface of the disk.

Fig. 3 represents a portion of the band or tape with the divisions properly marked and spaced for the third or hundreds disk, beginning with the sum of one hundred dollars and increasing in regular successive order by hundreds through the whole number of divisions up to and including nine hundred dollars in the last numbered division. The strips for the other disks are spaced and the sumsprinted therein in similar manner, according to the position of each disk, the divisions on the strip for the first disk being numbered from 1 to 9, inclusive, and so on, the numbered divisions in one disk increasing in Value over those in the next disk in the same proportion.

In addition to the printed figures expressing the value of the divisions on the rim of the disk the columns or ruled spaces in each division are filled in with the amount of the tax on the sum expressed by the printed figures, which amounts are computed according to the existing tax rate, and the whole number of divisions being properly filled in the instrument is ready for use.

As thus constructed and arranged for computing taxes on any sum from one dollar to one hundred thousand dollars the device will be operated as follows: To ascertain the amount of tax on any given sum between one dollar and one hundred thousand dollars, one, two, or more of the disks are rotated by hand in successive order until the printed figures in the divisions required to express the given sum or amount are brought into line at the tops of the disks or over the line of the axle, where the figures can be easily read. Now while the disks remain in such position of 3 adjustment the figures contained in the ruled columns or spaces one under another in the same division are added together, and the sum total will be the amount of tax on the sum or 5 sands disk is turned until the divisionj market 00,000 is brought to the top of the device, after which the remaining thousands, hundreds, tens, and units disks are rotated and set in position, so that l the divisions on those disks in line with the 90,000 on the highest disk will represent the above-naniled sum of ninety-six thousand four hundred and twenty-four dollars. The tax on that sum is then found by adding together the columns of figures contained in the ruled spaces to the right of the first-mentioned numbers.

It will be noticed that as the scope of the device is governed by the number of disks provided and arranged for operation in the frame the number of disks may be increased or diminished and the device or machine still be within the limits of my invention.

It will be obvious that the device as thus constructed is applicable to similar purposes and uses, such as computing interest, per centage, or discounts.

Having thus fully described my invention, what I claim therein as new, and desire to secure by Letters Patent, is

In a tax-computing instrument, the combination with a casing having u pwardly-extending sides provided with slots extending from their upper edges downward and terminating in bearings; of a spindle resting in the bearings and extending across the frame, a series of disks loosely journaled on said spindle independent of each other and provided with computing-scales on their peripheries, and springs secured within the casing and e. tending between the disks, substantially as and for the purpose set forth.

In testimony that I claim the foregoingl have hereunto set my hand and seal.

XVIL 3E1? F. PARKEl-t. [L. s]

Witnesses:

B. F. WooDs, M. W. PUTNAM. 

